Shivpad Engineers Pvt Ltd Vs Deputy Commissioner (ST) (Madras High Court)
The Madras High Court recently ruled in favor of Shivpad Engineers Pvt Ltd in a case concerning the rejection of their GST appeal due to technical issues with document submission. The appellate authority had dismissed the appeal on the grounds that only a hard copy was submitted and the required soft copy was not uploaded due to portal glitches. The petitioner argued that the appeal was filed within the allowed timeframe and that the failure to upload the documents was due to circumstances beyond their control. They requested an opportunity to resubmit the necessary documentation.
In response, the government maintained that the appeal was rejected for the non-filing of the soft copy and highlighted a delay of approximately six weeks in filing the appeal, which they contended was beyond the statutory limits. However, the court found the rejection to be unjust, emphasizing the genuine nature of the technical difficulties faced by the petitioner. The judgment underscored the principle that parties should not be penalized for procedural failures resulting from issues outside their control. As a result, the court set aside the previous order and directed Shivpad Engineers to file their appeal both manually and electronically within 30 days, allowing the appellate authority to accept the appeal without strict adherence to the limitation period, provided the submission was otherwise complete.
